| 自管和委托代理两种模式下农村会计实施效果的影响因素 |
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| 引用本文：张亚连， 廖高，唐婷.自管和委托代理两种模式下农村会计实施效果的影响因素[J].湖南大学学报社会科学版,2014,(3):74-78 |
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| 中文摘要:农村会计委托代理模式在新农村建设中具有相当的优越性，但仍存在一些缺陷和问题。论文结合湖南农村会计调查数据从人员机构设置、账务与审批处理规范及促进党风廉政建设等方面进行了具体分析和检验。研究表明，委托代理模式下会计人员的素质、能力及学历水平得到显著提高，财务和审批处理更加规范，会计信息可靠性和质量得以更好的保障和提高，财务监督职能得到了进一步强化。 |
| 中文关键词:农村会计 自管模式 委托代理模式 湖南省 |
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| Research on the Influencing Factors of Implementing Rural Accounting's Effect in Both Modes of Principal-agent and Independent Management——Based on Hunan Province |
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| Abstract:The principal-agent model of rural accounting has considerable advantages in the new rural construction, but there are still some defects. Combining the survey data of rural accounting in Hunan, the paper made a concrete analysis and test on the personnel organ setting, accounting and the examination or approval process specification, the party's style of the cultivation of clean government promotion. The results show that under the principal-agent model, the accounting personnel's quality, ability and education level have significantly improved, finance and approval process more specification, the reliability and quality of accounting information better supported, and the financial supervision function has further strengthened. |
| keywords:rural accounting independent management mode principal-agent mode Hunan Province |
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